架構上，本文分從（一）歐盟、（二）美國與（三）台灣之發展情節，來評估中國大陸的財稅體制的未來動向。在結論上，本文認為，從區域主義觀之，中國大陸之於亞洲，朝向美國式「財政聯邦體制」的發展，雖然值得期待，但可預見性不高；毋寧歐盟式「財政聯盟制」或兩岸式「財政準夥伴關係」，是較為可能發生的發展情節。 This paper tempts to discuss, mainly from the view of regional integration, the response of Mainland China’s fiscal institution in face of globalization. We believe that a shift of tax paradigm has occurred due to globalization, which entails new ethical foundation to conform to. The so-called “tax sovereignty” has to loosen its original nationalistic vision and takes into account international factors. Meanwhile, “institutionalists” look at state as agents participating international tax plannings, as analyzing factor.
The structure of the paper is triparti-outlined: fiscal union and its member states, fiscal federation and its states, and the central-local relationship under fiscal unitary state, exampled respectively, EU, US, and PRC. Cross-Strait Relation is covered accordingly.
In summary, we believe that fiscal federalism, though desirable as it may be, is less probable than the alternative of fiscal union, or the fiscal quasi-partnership.